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V0134-15 19 January 2015 · SG de Fiscalidad Internacional Criterion in force
IRNR · exención

No apostille required for tax exemption certification

A Spanish company asked whether it had to require its German parent's residency certificate to be apostilled to avoid dividend withholding. The DGT confirms that tax legislation does not require an apostille to establish residency-based exemption.

The question raised

For the purposes of refraining from applying withholding tax through the application of the exemption regulated in Article 14.1.h) of the TRLIRNR, the applicant asks:

The DGT's ruling

In order to refrain from applying withholding tax through the application of the exemption provided in Article 14.1.h) of the TRLIRNR, residency must be justified with a certificate issued by the tax authorities of the country of residence. Article 17.2 of Order EHA/3290/2008 does not require such tax residency certificates to be apostilled. Therefore, it is not necessary for the certificate issued in Germany to be apostilled in order to be valid in Spain and for the exemption to be applied.

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